The use of public toilets can be an unpleasant experience because of the unhygienic conditions often associated with these facilities. People typically do not like to sit on a toilet seat in public restrooms that may be used by various people. Therefore, it is desirable to provide a clean and sanitary toilet seat cover that can address the hygiene issue associated with the public restrooms. Some restrooms have several types of toilet seat covers and dispensers that may be intended to protect the user against the transfer of contagious diseases that may be present on a soiled toilet seat. These toilet seat covers are made of paper and are shaped to fit the shape of the toilet seat. However, the conventional paper toilet seat covers still suffer from a number of drawbacks, such as: 1) they may break apart during unfolding the paper toilet seat cover; 2) it may not be easy to place a paper toilet seat cover at the desired position on the toilet seat as it may easily move; 3) the paper toilet seat cover may slip laterally causing exposure of a user's skin to a potentially unsanitary elements on the toilet seat; 4) water from the toilet bowl may splash onto a user's skin when the user's stools drop into the toilet; and 5) last but not least, there may be unintentionally residue liquid from the toilet seat may permeate up to the skin of the user. Thus traditional paper toilet seat covers do not provide satisfactory results of providing sanitary conditions to the user. Therefore, it is desirable to have an improved biodegradable magnetic toilet seat cover.